POWER TO OBTAIN INFORMATION AND DOCUMENTS FROM TAXPAYER

Related Commentary  Related CasesRelated HMRC Manuals

1(1)  An officer of Revenue and Customs may by notice in writing require a person (“the taxpayer”)–

(a)to provide information, or

(b)to produce a document,

if the information or document is reasonably required by the officer for the purpose of checking the taxpayer's tax position or for the purpose of collecting a tax debt of the taxpayer.

1(2)  In this Schedule, “taxpayer notice” means a notice under this paragraph.

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